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Issues:
1. Classification of imported goods under Customs Act, 1962. 2. Eligibility for assessment under Heading 84.66 of the Customs Tariff Act, 1975. 3. Compliance with Project Imports (Registration of Contract) Regulations, 1965. 4. Interpretation of Board's order regarding the classification of goods. Analysis: Classification of Imported Goods: The case involved the importation of an optical profile grinding machine by a small-scale industrial unit. The dispute arose when the Assistant Collector of Customs observed that the imported machine was not covered by the classification claimed by the appellants. The Collector of Customs subsequently ordered confiscation of the goods but allowed redemption on payment of a fine. The appellants sought clearance under a specific classification, which was contested by the authorities. Eligibility for Assessment under Heading 84.66: The appellants argued that the optical profile grinding machine imported was eligible for assessment under Heading 84.66 based on a certificate from the Joint Director, District Industries Centre. They contended that the machine fell under the description of an optical profile grinding machine and should be granted the concession under the said heading. However, the authorities rejected this claim, stating that the goods did not meet the criteria for assessment under Heading 84.66. Compliance with Project Imports Regulations: The appellants also sought registration under the Project Imports (Registration of Contract) Regulations, 1965. They argued that since the Board allowed clearance under Open General Licence (OGL), the goods should be eligible for concessional duty under Heading 84.66. However, the authorities maintained that the regulations required compliance before importation, which was not fulfilled in this case. Interpretation of Board's Order: The appellants contested the interpretation of the Board's order, arguing that the description of the optical grinding machine in question was consistent with the trade parlance and should be classified under Heading 84.66. They highlighted discrepancies in the authorities' understanding of the machine's classification and urged for a more accurate interpretation based on industry standards. Conclusion: After careful consideration, the Tribunal held that the appellants failed to comply with the prescribed regulations for project imports and import licensing requirements. As a result, the goods were not entitled to assessment under Heading 84.66. The appeal was rejected based on the non-compliance with regulatory provisions, despite the appellants' arguments regarding the classification and eligibility for concessional duty under the Customs Act.
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